In 2026, the Carbon Border Adjustment Mechanism (CBAM) will enter full enforcement mode. This means that every importer of high-carbon goods, including aluminum, steel, and cement, will not only have to report the emissions embedded in the imported products, but also buy special CBAM emission certificates.
Failure to prepare in time may mean not only operational problems, but also high financial losses.
In this publication, we will discuss the most important information to pay attention to in 2026 if you are dealing with CBAM.
From 2026, importers will be required to buy CBAM certificates reflecting CO2 emissions associated with the production of the imported product. The certificates will cost as much as EUA (ETS) permits, or as much as €80-100 per tonne.
For companies that do not collect precise emission data, the following criteria will be applied: default values, which are deliberately overstated and will increase the cost of import. Failure to pay or late settlement will result in a fine of up to 50 euros per tonne of CO2.
Example: 100 tons of aluminum wire rod
(Assumption: no tax paid in the country of production)
The importer imports 100 tons of aluminum wire rod.
- Emission Default Value: 3,0 tCO₂e/t → 300 tCO₂e
- CBAM Benchmark for Aluminum Sheets: 1,5 tCO₂e/t
- CBAM Certificate Price: €80
- Paid CBAM certificate allocation level: from 2,5% in 2026 to 100% in 2034
Depending on the year, the importer will pay only for part of the emissions (according to the applicable level). Here is how the value of the CBAM obligation grows:
Note: Indicative data. Actual emission values and factors may change. Final parameters will be published by the European Commission.
The default emission values were designed as a temporary and emergency measure. The European Commission clearly states: they are to be discouragement to opaque imports. If a company does not obtain reliable data from production plants (e.g. China, India, Turkey), it will have to pay for imports as if their carbon footprint were maximum.
3. Lack of data is a serious procedural risk
CBAM quarterly reports will require:
- documentation from production plants,
- verification of emissions in accordance with the EU methodology,
- tracing the origin of raw materials,
- auditable data sources,
- cooperation with the manufacturer and its willingness to transmit data.
The lack of this documentation may result in a delay in settlement or even blocking the possibility of import.
Businesses should now:
- establish an internal CBAM team,
- introduce a platform for obtaining emission data from producers,
- practice the quarterly reporting process,
- create a budget for purchases of emission certificates from 2026,
- review suppliers for their CBAM readiness.
5. How can Green Reporting help?
Our service and system Reporting Assistant enables:
- contact and verification of data from manufacturers,
- easy preparation of quarterly reports,
- Emissions calculation according to the CBAM method,
- cooperation with many entities and suppliers,
- preparing the organization for the entry of CBAM into settlement mode in 2026.
CBAM is one of the most important EU tools in combating carbon leakage and supporting the green transformation of industry. But its effectiveness depends on the willingness of importers and their ability to obtain reliable data.
2025 is the last moment to prepare for change. Those who do not act now may pay a very high price in 2026.